Posts
Details of Articles published in:
i) (2021) 36 J.K.Jain's GST & VR [From 1.7.2021 to 24.12.2021]
ii) (2022) 37 J.K.Jain's GST & VR [From 1.1.2022 to
9.3.2022]
|
Articles Section
(Vol.36) (From 1.7.2021 to 24.12.2021) |
Part |
Pages |
|
Proceedings―Extension
of Limitation in Quasi Judicial Proceedings in the wake of Covid-19―Analysis
of Supreme Court Directives |
2 |
R5-R8 |
|
ITC Reversal―Maintenance Charges paid to
RWA |
3 |
R9-R10 |
|
Right to Broadcast & Show
Films–Analysis of entries under HSN codes 9973 & 9996 |
3 |
R11-R12 |
|
Outward
Supply in GSTR-1─Restrictions w.e.f. 1.9.2021 |
4 |
R15-R16 |
|
Articles Section (Vol.37) (From 1.1.2022 to 9.3.2022) |
|
|
|
ITC─No
Reversal on Goods Lost during Manufacturing Process [S.17(5)(h), GST Act, 2017] |
1 |
R-7 |
|
Composite
& Mixed Supply─Coaching
services to students Analysis of Rulings by AAR & AAAR in
Rajasthan |
1 |
R-8 |
|
GSTR-3B─notified a return subsequent to Judgment of Gujarat
HC─No analysis of this crucial aspect prior to its overruling by Apex Court─Case
of AAP & Company in SC─ Whether the judgment of Apex Court is valid |
2 |
R-11 |
|
Quasi
Judicial Proceedings─Whether interpretation of SC case by CBIC is valid
|
2 |
R-12 |
|
GST on Royalty/Mining lease─Analysis after dismissal of SC case Lakhwinder Singh v. Union of India (2022) 37 J.K.Jain’s GST & VR 93 (SC). |
5 |
R-41 |
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